CORRESP Filing
Funko, Inc.
Date: Aug. 13, 2025 · CIK: 0001704711 · Accession: 0001193125-25-179758
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-289388
Letter
Re:
Funko, Inc. 2802 Wetmore Avenue Everett, Washington 98201 August 13, 2025 VIA EDGAR TRANSMISSION United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Erin Donahue
Funko, Inc.
Registration Statement on Form S-3 (Registration No. 333-289388) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-289388) (the “Registration Statement”), of Funko, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:05 p.m., Eastern Time, on August 15, 2025, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Benjamin Cohen at (212) 906-1623. If you have any questions regarding the foregoing, please do not hesitate to contact Benjamin Cohen of Latham & Watkins LLP at (212) 906-1623. Thank you in advance for your assistance in this matter.
Very truly yours,
FUNKO, INC.
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CORRESP 1 filename1.htm CORRESP Funko, Inc. 2802 Wetmore Avenue Everett, Washington 98201 August 13, 2025 VIA EDGAR TRANSMISSION United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549-6010 Attention: Erin Donahue Re: Funko, Inc. Registration Statement on Form S-3 (Registration No. 333-289388) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby respectfully request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-289388) (the “Registration Statement”), of Funko, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:05 p.m., Eastern Time, on August 15, 2025, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Benjamin Cohen at (212) 906-1623. If you have any questions regarding the foregoing, please do not hesitate to contact Benjamin Cohen of Latham & Watkins LLP at (212) 906-1623. Thank you in advance for your assistance in this matter. Very truly yours, FUNKO, INC. By: /s/ Tracy Daw Name: Tracy Daw Title: Chief Legal Officer and Secretary cc: (via email) Yves LePendeven, Chief Financial Officer, Funko, Inc. Marc D. Jaffe, Latham & Watkins LLP Ian D. Schuman, Latham & Watkins LLP Benjamin J. Cohen, Latham & Watkins LLP Lindsey A. Mills, Latham & Watkins LLP